Suppose cell L2 contains a formula for pymtsForCurrent, the number of payments that would have to have been made on the loan for it to be current as of the reporting date. The following formula, applied to the first loan, is used to represent loan currency as of the reporting date. For loans on which borrowers have made advance payments, copying this formula would give results that: = H2/L2 give the correct loan currency for these loans understate or overstate loan currency for these loans understate loan currency for these loans overstate loan currency for these loans